(1) Subject to subsection (3), this section applies where an enterprise is taxable in an investor or payee territory (in this section referred to as the 'first-mentioned territory') such that payments (in this section referred to as 'disregarded payments') between -
(a) the head office of an entity and a permanent establishment of that entity,
(b) two or more permanent establishments of an entity,
(c) an individual and a permanent establishment of that individual,
(d) two or more permanent establishments of an individual,
(e) where the entity is an entity on which a controlled foreign company charge or foreign company charge is made in respect of two or more hybrid entities, two or more such hybrid entities,
(f) where an enterprise is a participator in two or more such hybrid entities, two or more such hybrid entities, or
(g) where an entity is an entity on which a controlled foreign company charge or foreign company charge is made in respect of two or more hybrid entities, two or more
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